pensi\u00f3n por jubilaci\u00f3n<\/strong><\/a>\u00a0es incompatible con el beneficio fiscal.<\/p>\nPor otro lado, los tribunales han dado raz\u00f3n a actuaciones inspectoras en los que se negaba la reducci\u00f3n alegando que se hab\u00eda evidenciado que el titular actuaba mayoritariamente a trav\u00e9s de representantes o mandatarios de forma que no realizaba la actividad de forma habitual y personal sino de forma peri\u00f3dica y puntual. Por tanto, si las limitaciones del titular no le permiten estar dirigiendo el d\u00eda a d\u00eda del negocio va a ser muy dif\u00edcil acceder al incentivo.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
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